DVAT- Mixed Material , VAT + CST

[Deepak Whorra]

Is there any speified value limit for classifying a product as a mixed material product under the provisions of DVAT ?

 

There are many examples of products where the main product may be , say of 97 to 98 % of value but it may have accessories also comprising of 2 to 3 % of value. Numerous examples can be given - computer with a DVD; Kitchen Utensils with Acylic handles ; Car with an airconditioner or with a DVD player ; A Gold Chain of 91% purity ( balance being copper ) ; Mobile Phone with a camera or recording device; a ceiling fan with Electronic swithches; belt with metal buckle; a walking stich ( cane ) with a metal handle; a cycle with an electronic horn; a wooden cupboard with metal handles; etc etc

Some accessories may be in the same tax bracket as the main product whereas som accessories in a different tax bracket.

?But the question is if there is a basis of clssifying a product as a mixed material  based on value of the main product and its accessories?

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform me.